61.assessed level of material misstatement risk 重大错报风险的评估水平 3qC}0CP*
62.simall business 小规模企业 6@5+m
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63.accounting system 会计系统 `Y$4 H,8L
64.test of control 控制测试 *Hn8)x}E
65.walk-through test 穿行测试 L,/%f<wd
66.communication 沟通 lukB8
67.flow chart 流程图 "%w u2%i
68.reperformance of internal control 重新执行 pz}.9 yI
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69.audit evidence 审计证据 97*p+T<yp
70.substantive procedures 实质性程序
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71.assertions 认定 &K#M*B,*p
72.esistence 存在 ~qKY) "gG
73.occurrence 发生 oJz^|dW
74.completeness 完整性 mO7]9p
75.rights and obligations 权利和义务 WSB0~+
76.valuation and allocation 计价和分摊 YK'<NE3 4
77.cutoff 截止 +7.',@8_V
78.accuracy 准确性 /$?}YL,
79.classification 分类 T.BW H2gRP
80.inspection 检查 ![=yi
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81.supervision of counting 监盘 AQvudx)@"
82.observation 观察 k="i;! Ge
83.confirmation 函证 +I|vzz`ZVr
84.computation 计算 uw_Y\F-$
85.analytical procedures 分析程序 \ Gvm9M
86.vouch 核对 &j"?\f?
87.trace 追查 kn4`Fa;)O
88.audit sampling 审计抽样 }&J q}j
89.error 误差 L#sMSVC+
90.expected error 预期误差 qo bc<-
91.population 总体 dUZ
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92.sampling risk 抽样风险 ?k{?GtSs
93.non- sampling risk 非抽样风险 fIU#M]Xx
94.sampling unit 抽样单位 VU3upy<
95.statistical sampling 统计抽样 %P|/A+Mg"
96.tolerable error 可容忍误差 3F2w-+L
97.the risk of under reliance 信赖不足风险 2fd{hJDq;5
98.the risk of over reliance 信赖过度风险 VpDbHAg
99.the risk of incorrect rejection 误拒风险 <PH#[dH
100. the risk of incorrect acceptance 误受风险 x'<X!gw
101.working trial balance 试算平衡表 ^u ~Q/4
102.index and cross-referencing 索引和交叉索引 2^nxoye
103.cash receipt 现金收入 rjYJs*#
104.cash disbursement 现金支出 z<?)Rq"
105.bank statement 银行对账单 )Ql%r?(F+
106.bank reconciliation 银行存款余额调节表 /*mI<[xb
107.balance sheet date 资产负债表日 3f{3Nz
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108.net realizable value 可变现净值 +cN8Y}V
109.storeroom 仓库 XW]tnrs
110.sale invoice 销售发票 k5pN
111.price list 价目表 t'ql[
112.positive confirmation request 积极式询证函 @\#td5'
113.negative confirmation request 消极式询证函 83#mB:^R
114.purchase requisition 请购单 zK@@p+n_#.
115.receiving report 验收报告 Rima;9.Y0
116.gross margin 毛利 1=V-V<
117.manufacturing overhead 制造费用 !+v$)3u9
118.material requisition 领料单 VMWf>ZU
119.inventory-taking 存货盘点 ,k3FRes3
120.bond certificate 债券 q(84+{>B
121.stock certificate 股票 vr=#3>
122.audit report 审计报告 /k3:']G,s
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 Sdryol<
125.unqualified opinion 无保留意见 4.t-i5
126.qualified opinion 保留意见 Ysv"
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127.disclaimer of opinion 无法表示意见 3[*}4}k9
128.adverse opinion 否定意见